TABLE B-5

                                               COLLECTIVE INVESTMENT FUNDS
                                          15 LARGEST DIVERSIFIED BALANCED FUNDS
                                                      BY ASSET SIZE
                                                    DECEMBER 31, 1997
                                                                                                 FUND          TOTAL ASSETS   TOTAL
SEQ  NAME OF INSTITUTION                       FUND NAME                                     CLASSIFICATION    (THOUS. OF $) ACCOUNT

  1  Mellon Bank, National Association     EB ENHANCED ASSET ALLOCATION                   02 EMPLOYEE BENEFIT     4,329,393       34
     PITTSBURGH, PA
  2  Bankers Trust Company                 PYRAMID DIVERSIFIED CASH FUND                  02 EMPLOYEE BENEFIT     2,775,701       22
     NEW YORK CITY, NY
  3  Mellon Bank, National Association     EB MCM AGGREGATE BOND INDEX FUND               02 EMPLOYEE BENEFIT     1,835,259       26
     PITTSBURGH, PA
  4  Barclays Global Investors, National   70/30 ENHANCED US TAA                          02 EMPLOYEE BENEFIT     1,552,477        3
     SAN FRANCISCO, CA
  5  Mellon Bank, National Association     CF ENHANCED ASSET ALLOCATION FUND              04 CHARITABLE TRUST     1,463,197       16
     PITTSBURGH, PA
  6  Wachovia Bank, National Association   DIVERSIFIED EQUITY FUND                        02 EMPLOYEE BENEFIT     1,348,951        2
     WINSTON-SALEM, NC
  7  Barclays Global Investors, National   ENH 70/30 TAA INDEX FD D                       02 EMPLOYEE BENEFIT     1,159,979        1
     SAN FRANCISCO, CA
  8  Mellon Bank, National Association     EB DAILY LIQUIDITY ASSET ALLOCATION FUND       02 EMPLOYEE BENEFIT     1,021,881        4
     PITTSBURGH, PA
  9  State Street Bank and Trust Company   ALLSTATE BALANCED FUND                         02 EMPLOYEE BENEFIT       993,444        1
     BOSTON, MA
 10  Mellon Bank, National Association     EB STOCK PERFORMANCE                           02 EMPLOYEE BENEFIT       976,407        9
     PITTSBURGH, PA
 11  Mellon Bank, National Association     EB GLOBAL TACTICAL ASSET ALLOC II FUND         02 EMPLOYEE BENEFIT       945,021       10
     PITTSBURGH, PA
 12  Barclays Global Investors, National   DAILY ASSET ALLOCATION FUND                    02 EMPLOYEE BENEFIT       788,183        1
     SAN FRANCISCO, CA
 13  Morgan Guaranty Trust Company of New  EQUITY & CONVERTIBLE SECURITIES FUND           01 PERSONAL TRUST         631,528    1,382
     NEW YORK CITY, NY
 14  Citibank, N. A.                       BALANCE FUND                                   01 PERSONAL TRUST         606,131    1,694
     NEW YORK CITY, NY
 15  Barclays Global Investors, National   70/30 US TACT ASSET ALLOC FD                   02 EMPLOYEE BENEFIT       562,898        5
     SAN FRANCISCO, CA